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PART III⁠—ADJUSTMENTS — Front Matter

Chap.Sec.
481.Adjustments required by changes in method of accounting.
482.Allocation of income and deductions among taxpayers.
483.Interest on certain deferred payments.

Editorial Notes

Amendments

1964⁠—Pub. L. 88–272, title II, § 224(b), Feb. 26, 1964, 78 Stat. 79, added item 483.